INFORMATION TECHNOLOGY AND UTILIZATION OF FINANCIAL INFORMATION SYSTEMS ON THE EFFECTIVENESS OF ACCOUNTING INFORMATION SYSTEMS IN COOPERATIVES

The purpose of this study was to determine information technology and the use financial systems on effectiveness accounting in cooperatives, especially Purwareja Klampok Mandiraja districts. This type research is quantitative by distributing questionnaires directly managers finance department cooperatives two sub-districts. population manager as many 80 people. sample taken data analysis technique used multiple linear regression. Quantitative will validity reliability tests with Cronbach's Alpha. Classicalassumption test includes normality test, multicollinearity heteroscedasticity test. results show that have a significant effect evidenced calculation SPSS application program, R value variables 0.806 while coefficient determination 0.650 (65%) meaning percentage influence utilization 65% remaining 35% influenced other are not included